deferral

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Related to Deferred expense: Accrued Income
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Synonyms for deferral

the act of putting off or the condition of being put off

Synonyms for deferral

a state of abeyance or suspended business

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act of putting off to a future time

References in periodicals archive ?
With fewer than 8,000 electric accounts and high fixed costs at the water system, the Utility is vulnerable to the build-up of deferred expenses due to delayed pass-through of wholesale price increases, which was problematic in 2003.
Second alternative: A company may voluntarily choose to capitalize the self-developed software costs and treat them as deferred expenses (Prop.
4 million, net of tax), and the write-off of previously deferred expenses related to a discontinued acquisition ($0.
A taxpayer may either deduct the expenditures in the year in which they are paid or incurred, or treat them as deferred expenses, amortizable over a period of at least 60 months.
195 provides that "start-up expenses" may be treated as deferred expenses and amortized ratably over a period of 60 months, if the taxpayer makes a valid election to do so with its tax return for the tax year in which the business operation commences.
Non-GAAP results for the third quarter of 2005 exclude the after tax impact of a write-off of previously deferred expenses related to discontinued acquisitions.
60 Non-GAAP diluted net income per share (excluding the impact of stock-based compensation expense, purchase accounting adjustments to write up acquired inventories to fair value, certain other charges and expenses related to acquisitions, costs related to an arbitration concluded in second quarter 2006 and the write-off of previously deferred expenses related to a discontinued acquisition) $ 0.
The decrease was primarily due lower cash and deferred expenses of $1,389,000 associated with the conclusion of entertainment events held during the first quarter of 2006.
Non-GAAP results exclude the after tax impact of this stock-based compensation expense, as well as short-term purchase accounting adjustments and certain other charges and expenses related to the acquisition of Axmed and a charge to write-off previously deferred expenses related to an acquisition that the Company stopped pursuing when it signed the agreement to acquire Aircast Incorporated.
The company estimates a cost of $38 million to reactivate and mobilize the rig, comprised of approximately $22 million of period expenses, to be recognized as incurred and largely expected during the second and third quarters of 2006, deferred expenses of $8 million, to be amortized over the two-year contract, and capital expenditures of $8 million, to be depreciated over the remaining useful life of the rig.
The 140% increase was primarily due the $999,800 remaining balance of the acquisition of a large collection of movie poster inventory and cash and deferred expenses totaling $1,880,000 associated with sales of tickets to entertainment events to be held during the first quarter of 2006, offset by depreciation and amortization totaling $805,800.